Prof. Beckett G. Cantley

Prof. Beckett G. Cantley

Practice Experience
Professor Cantley's consulting focuses on the fields of taxation, captive insurance companies, trusts and estates, complex estate planning, corporate law, probate, probate controversy, post-mortem estate planning, partnerships, and general taxation issues. Professor Cantley has been a frequent speaker on taxation, captive insurance company, estate planning, and international transactions issues. Professor Cantley is widely published on taxation, captive insurance company, international transactions, and estate planning issues in scholarly journals, newspapers, financial firm periodicals, and accounting firm publications.

College, Law School, Graduate School
Professor Cantley received his B.A. degree from the University of California at Berkeley. Professor Cantley received his J.D. degree, cum laude, from Southwestern University School of Law in Los Angeles, California. Graduating in the Top 10% of his class, Professor Cantley received the American Jurisprudence Award for Corporations and the book award for White Collar Crime. Professor Cantley received his LL.M. degree in Taxation from the University of Florida, College of Law, graduating near the top of his class.

Academic Experience
Professor Cantley is a Visiting Assistant Professor of Law at Atlanta’s John Marshall Law School and a Professor of Law in the International Tax and Financial Services Program (LL.M.) at Thomas Jefferson School of Law. Professor Cantley additionally serves as an Adjunct Professor with Northeastern University's Masters in Taxation Program. Previously, Professor Cantley served as an Assistant Professor of Law in the Graduate Tax Program (LL.M.) at St. Thomas University School of Law. Professor Cantley has taught several J.D. and LL.M. courses, including: Federal Income Tax, Estate Planning, Business Entities, International Taxation, Real Property, Tax II, and Partnership Taxation.

Academic Publications

Beckett G. Cantley, The Tax Shelter Disclosure Act: The Next Battle in the Tax Shelter War, 22 Va. Tax Rev 105 (2002), available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1551208 (Social Science Research Network).

Cited by:

Camilla E. Watson, Tax Compliance: Should Congress Reform the 1998 Reform: Legislating Morality: The Duty to the Tax System Reconsidered, 51 Kan. L. Rev. 1197, 1214 (Dec. 2003).

Memorandum from Brian L. Anderson, Victoria B. Bjorklund, Karl E. Emerson, Jonathan B. Forman, Perry Israel, & David Mullon, Advisory Committee on Tax Exempt and Government Entities (ACT), TE/GE Abusive Tax Shelters Involving Tax-Exempt and Government Entities Project Group (May 12, 2003) (on file with IRS), available at http://www.irs.gov/pub/irs-tege/act_rpt2_part2.pdf.

Beckett G. Cantley, United States v. KPMG: Does Section 6103 Allow the IRS to Put Taxpayer Names on the Front Page of the Wall Street Journal?, 50 Clev. St. L. Rev. 1 (2002-2003), available at

http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1552950 (Social Science Research Network).

Beckett G. Cantley, Corporate Inversions: Will the REPO Act Keep Corporations from Moving to Bermuda?, 3 Hous. Bus. & Tax. L.J. 1 (2003), available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1552962 (Social Science Research Network).

Cited by:

Eloine Kim, Corporate Inversion: Will the American Jobs Creation Act of 2004 Reduce the Incentive to Re-incorporate, 4 J. Int’l Bus. & L. 152, 153 (Spring 2005).

Nicola Sartori, Effect of Strategic Tax Behavior on Corporate Governance (Sept. 1, 2008) (unpublished comment, on file with University of Michigan Journal), available at http://works.bepress.com/nicola_sartori/1.

Beckett G. Cantley, Taxation Expatriation: Will the Fast Act Stop Wealthy Americans from Leaving the United States?, 36 Akron L. Rev. 221 (2003), available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1552967 (Social Science Research Network).

Cited by:

Elise Tang, Solving Taxpatriation: “Realizing” it Takes More than Amending the Alternative Tax, 31 Brooklyn J. Int’l L. 615, 639 (2006), available at http://www.brooklaw.edu/students/journals/bjil/bjil31ii_tang.pdf.

Nicholas D. Zeltzer, Foreign-Economic-Retirement Migration: Promises and Potential, Barriers and Burdens, 16 Elder L. 211, 221 (2008).

Michael S. Kirsh, Alternative Sanctions and the Federal Tax Law: Symbols, Shaming, and Social Norm Management as a Substitute for Effective Tax Policy, 89 Iowa L. Rev. 863, 873-74 (2004).

Beckett G. Cantley, How Long Must One Stay in the USVI to be Considered a ‘Resident' to Qualify for the 90% Residency Tax Credit?, 13 J. Transnat’l L. & Pol’y 153 (Fall 2003), available at

http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1552949 (Social Science Research Network).

Beckett G. Cantley, The New Congressional Attack on Offshore Rabbi Trusts, 5 Or. Rev. Int’l 5 (2003), available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1565367 (Social Science Research Network).

Cited by:

Eric D. Chason, Deferred Compensation Reform: Taxing the Fruit of the Tree in its Proper Season, 67 Ohio St. L.J. 347, 384 (2006), available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=781364.

Beckett G. Cantley, The New Tax Shelter Opinion Letter Regulations: Cutting Back a Client's Ability to Rely on the Advice of His Counsel, 18 Akron Tax J. 47 (2003), available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1552965 (Social Science Research Network).

Cited by:

Matthew Piper, Gimme Shelter: How the Accountant’s Contingency Fee and the Attorney’s Opinion Letters Have Contributed to the Proliferation of Abusive Tax Shelters, 83 N. Dak. L. Rev. 261, 278 (2007).

Beckett G. Cantley, New Tax Information Exchange Agreement: A Potent Weapon Against U.S. Tax Fraud, 4 Hous. Bus. & Tax L.J. 231 (2004), available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1552948 (Social Science Research Network).

Cited by:

Brief for Inst. of Int’l Bankers, Int’l Banker Ass’n of Cal., Swiss Bankers Ass’n, the Swiss-Am. Chamber of Commerce, and Economiesuisse as Amici Curiae Opposing Plaintiff’s Petition to Enforce John Doe Summons, U.S. v. UBS AG, (May 15, 2009) (1:09-CV-20423-Gold/McAliley).

Greg Brabec, The Fight for Transparency: International Pressure to Make Swiss Banking Procedures Less Restrictive, 21 Temp. Int’l & Comp. L.J. 231, 240 (Spring 2007).

Robert T. Kudrle, U.S. Defection from the OECD “Harmful Tax Competition” Project: Rhetoric and Reality (Nov. 17, 2005) (unpublished note, on file with Matthew B. Ridgway Center for International Security Studies, Pittsburgh), available at http://www.ridgway.pitt.edu/docs/working_papers/11.%20%20Kudrlepaper%2011-17-05.doc.

Beckett G. Cantley, The New Dividend Tax Cut: Bush's Prescription for Rescuing the Economy, 14 Akron Tax J. 25 (2004), available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1552951 (Social Science Research Network).

Cited by:

Daniel J. Morrissey, Another Look at the Law of Dividends, 54 Kan. L. Rev. 449, 456 (2006).

Mona Lewandoski, The Bush Tax Cuts of 2001 and 2003: A Brief Legislative History, Harvard Law School – Fed. Budget. Pol’y Seminar: Briefing Paper No. 37 at pg. 34 (May 6, 2008), available at http://www.law.harvard.edu/faculty/hjackson/2001-2003TaxCuts_37.pdf.

Jared A. Hermann, Tax Incentives: A Solution to Economic Uncertainty, (Dec. 12, 2007) (unpublished article, on file with California Western School of Law), available at http://works.bepress.com/jared_hermann/1/.

Beckett G. Cantley, Congress Giveth and Congress Taketh Away: The Slow Death of the SESOP, 20 Akron Tax. J. 59 (2005), available at http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1552952 (Social Science Research Network).

Cited by:

Memorandum from Roth & Company, PC, Tax Prof Highlights FLP, S-Corp ESOP Articles (May 12, 2005) (on file with TaxUp ]]>

Beckett G. Cantley, The U.B.S. Case: the U.S. Attack on Swiss Banking Sovereignty, 7 Brigham Young University International Law & Management Review, 1 (2010), available at http://ssrn.com/abstract=1554827 (Social Science Research Network).

Beckett G. Cantley, The Cure Causes New Symptoms: Capital Control Effects of Tax Enforcement, Gold Regulation and Retirement, 7 South Carolina Journal of International Law & Business 75 (2010), available at http://ssrn.com/abstract=1893949 (Social Science Research Network).

Beckett G. Cantley, The New Section 1202 Tax-Free Business Sale: Congress Rewards Small Businesses that Survive the Great Recession. This article will be published in the Fordham Journal of Corporate and Financial Law in the Fall 2011 edition.

Beckett G. Cantley, The Forgotten Taxation Landmine: Application of the Accumulated Earnings Tax to IRC § 831(b) Captive Insurance Companies. This article will be published in the Richmond Journal of Global Law and Business in the Fall 2011 edition.